国有资本经营预算收入安排5.96亿元 支出安排 8.31亿元 社会保险基金预算收入安排560.17亿元 支出安排 491.32亿元 着力加大重点领域保障力度 2026年预算数 增幅% I玩 目 (万元) 教育支出 2917354 8.8 科学技术支出 795808 2.5 文化旅游体育与传媒支出 7.1 311146 社会保障和就业支出 2412619 2.2 3.3 卫生健康支出 1394311 资源勘探工业信息等支出 1000070 8.3 商业服务业等支出 522084 33.8 2026年财政支持 经济社会发展主要措施 支持提振消费扩大投资 巩固经济回升向好态势 支持培育新质生产力 加快构建现代化产业体系 支持推进城乡融合 统筹新型城镇化和乡村振兴协同发展 支持保障改善民生 增强人民群众获得感幸福感安全感 支持提升城市能级 着力加快城市建设治理现代化 转自：西安发布 零基预算、强化绩效 全面统筹、集中决策 厉行节约、过紧日子 严控风险、兜牢"三保" "四本预算" UKTA ET 100 EFF "四本预算" 5-744 般公共预算收入安排1009亿元 增长3% 支出安排1700.69亿元 政府性基金预 ...

Core Insights - The core idea emphasizes the importance of scientific financial management as a key driver for high-quality development in fiscal affairs, with a focus on enhancing the efficiency of public resource allocation and utilization [1][4]. Group 1: Objectives and Implementation - The 2024 National Financial Work Conference set the goal of "strengthening scientific financial management," which will continue to be a priority in 2026 [1]. - The Ministry of Finance has initiated pilot projects in 12 provinces starting in 2025, covering critical areas such as zero-based budgeting, performance evaluation, state-owned asset management, and local debt control [2]. - The pilot tasks align closely with the requirements outlined in the Central Committee's decisions on deepening reforms and advancing modernization [2]. Group 2: Zero-Based Budgeting - Zero-based budgeting is viewed as a breakthrough approach, allowing for budget preparation from scratch based on actual needs, thus preventing fund idleness and waste [2][6]. - Gansu and Zhejiang provinces are optimizing expenditure structures and enhancing fiscal governance effectiveness through zero-based budgeting reforms [3]. Group 3: Challenges and Solutions - The implementation of scientific financial management faces challenges, including resistance from departments concerned about budget reductions and difficulties in data collection affecting budget accuracy [4]. - To overcome these challenges, measures such as enhancing departmental training and establishing data-sharing mechanisms have been adopted, leading to significant improvements in pilot provinces like Shandong [4]. Group 4: Broader Implications - Scientific financial management addresses multiple issues, including the inefficiencies of traditional budgeting methods and the need for improved fiscal risk management [6]. - The development of a scientific performance evaluation system and debt risk warning mechanisms is crucial for monitoring budget execution and preventing fiscal risks [6].

Core Viewpoint - Shandong Province has initiated its 2025 fiscal audit work to enhance supervision over policy implementation, financial management reforms, and key areas such as major livelihood funds and projects, aiming to ensure effective macroeconomic control and high-quality economic and social development [1][2] Group 1: Audit Focus Areas - The audit will focus on promoting a more proactive fiscal policy, examining "two heavy" constructions, "two new" initiatives, special bonds for expanding domestic demand, and major investment projects [1] - It aims to reveal issues related to policy integration, departmental collaboration, central-local connections, and the effectiveness of fund utilization [1] - The audit will incorporate performance concepts throughout the process, emphasizing comprehensive budget management, allocation and usage of fiscal funds, and the consolidation of provincial transfer payment funds [1] Group 2: Key Reforms and Risk Management - The audit will also concentrate on deepening scientific fiscal management, safeguarding the bottom line for people's livelihoods, and preventing and mitigating risks [2] - It will strengthen supervision over zero-based budgeting reforms, improvements in the fiscal system below the provincial level, and the establishment of a budget performance management system [2] - The audit will intensify scrutiny of key livelihood funds and projects, as well as fiscal operation risks, addressing issues such as idle funds, losses, inefficiencies, and violations of financial discipline related to the implementation of major economic decisions [2]

投资于人，保障民生。坚持投资于物和投资于人紧密结合，是今年各地预算安排的重要特点。浙江省明 确，继续将一般公共预算支出的三分之二以上用于民生，支持增进民生福祉。福建省强调，增进民生福 祉，创造高品质生活。财政强化保基本、兜底线，切实加强民生保障，在促进居民就业增速、提升民生 福祉的同时，还增强了居民消费的意愿与能力，带动市场升温。 各地2026年经济工作"路线图"明确 释放重要信号 透过地方账本看增长新动能 翻开各地"账本"可以看出，地方收入增长的支撑，来自经济运行回升，向好向新向优发展。要保持力 度，优化结构，投资于人，保障民生，深化改革，增强动力，发挥存量政策和增量政策集成效应。 近期，北京、河北、浙江等大部分省份陆续召开地方两会。每年的全国、地方两会，除了政府工作报 告，作为政府"账本"的预算报告也备受瞩目。透过"账本"，可以观察政府有何重点工作，财政政策力度 多大、措施又有哪些。 "账本"既有上一年的收支情况，也有新一年的收支计划。从2025年地方财政收支情况看，运行平稳、亮 点颇多，近九成地区收入实现增长。财政部统计显示，2025年，31个省、自治区、直辖市中，除个别地 区受煤炭等大宗商品价格下行影 ...

保持力度，优化结构。今年宏观政策更加积极有为，加大逆周期和跨周期调节力度，财政政策在其 中发挥重要作用，特别是体现在扩大财政支出盘子、确保必要支出力度，以更大动能促消费、扩投资。 比如，河北省集中财力保重点，全力保障大事要事，就深入推进京津冀协同发展和雄安新区建设等进行 了具体安排。内蒙古提出，将更多资金投向科技创新、产业转型升级、补齐基础设施短板、增进民生福 祉等关键领域。实施更加积极的财政政策，一方面要重视力度与规模，合理安排支出，增强发展动能、 提振市场信心，另一方面还要优化结构，提高资金使用效益，真正实现政策效能。 近期，北京、河北、浙江等大部分省份陆续召开地方两会。每年的全国、地方两会，除了政府工作 报告，作为政府"账本"的预算报告也备受瞩目。透过"账本"，可以观察政府有何重点工作，财政政策力 度多大、措施又有哪些。 "账本"既有上一年的收支情况，也有新一年的收支计划。从2025年地方财政收支情况看，运行平 稳、亮点颇多，近九成地区收入实现增长。财政部统计显示，2025年，31个省、自治区、直辖市中，除 个别地区受煤炭等大宗商品价格下行影响收入有所下降外，27个地区全年财政收入均实现增长。 翻开各地 ...

翻开各地"账本"可以看出，地方收入增长的支撑，来自经济运行回升，向好向新向优发展。要保持力 度，优化结构，投资于人，保障民生，深化改革，增强动力，发挥存量政策和增量政策集成效应。 中央经济工作会议部署，2026年继续实施更加积极的财政政策。从全国看，主要是保持必要的财政赤 字、债务总规模和支出总量。从地方看，如何结合各地实际，把政策落实到经济运行的每个环节，关系 宏观调控目标能否实现。地方"账本"安排了各地今年财政收支计划，释放出更加积极的财政政策向经济 注入新动能的重要信号。 保持力度，优化结构。今年宏观政策更加积极有为，加大逆周期和跨周期调节力度，财政政策在其中发 挥重要作用，特别是体现在扩大财政支出盘子、确保必要支出力度，以更大动能促消费、扩投资。比 如，河北省集中财力保重点，全力保障大事要事，就深入推进京津冀协同发展和雄安新区建设等进行了 具体安排。内蒙古提出，将更多资金投向科技创新、产业转型升级、补齐基础设施短板、增进民生福祉 等关键领域。实施更加积极的财政政策，一方面要重视力度与规模，合理安排支出，增强发展动能、提 振市场信心，另一方面还要优化结构，提高资金使用效益，真正实现政策效能。 投资于人， ...

财政科学管理并不是简单的"严格管理"，而是以科学决策为引 领、以制度规则为保障、以数据技术为支撑、以绩效结果为导 向的全链条管理模式。 作者： 杜涛 封图：图虫创意 继2024年全国财政工作会议提出"加强财政科学管理"后，2025年底召开的中央经济工作会议和全 国财政工作会议再次提及这一要求。这意味着，2026年"加强财政科学管理"依然是财政工作的重 点之一。 2025年起，财政部已经开始在12个省份组织开展财政科学管理试点。从各地公布的资料来看，零 基预算、绩效改革、国资管理、地方债务管理等内容，均被纳入财政科学管理的范畴。 粤开证券首席经济学家罗志恒说，财政科学管理是通过科学、系统、制度化的方式提升公共资源的 配置和使用效率。"财政科学管理是应对当前财政紧平衡、缓解地方收支矛盾的必要手段。一是盘 活统筹资源，将散落在各部门、各层级的资产充分利用起来，缓解地方财政'钱不够'的问题；二是 优化地方财政支出结构，为重点支出腾挪更多空间，提高财政支出整体效率；三是防控地方政府债 务风险，避免'钱还不上'的流动性风险和金融风险。" 辽宁大学地方财政研究院院长王振宇进一步解释，财政科学管理并不是简单的"严格管理"，而 ...

Core Viewpoint - The article emphasizes the importance of implementing a proactive fiscal policy and deepening zero-based budgeting reforms to ensure financial stability and support high-quality development in alignment with the new development philosophy and the "1571" work deployment of the regional party committee [3][15]. Group 1: Fiscal Policy and Budgeting Principles - The focus is on serving the central objectives and ensuring key priorities are met, utilizing various funding sources such as local budgets, central transfers, and new local government bonds to direct more financial resources to critical areas [4][17]. - The principle of "spending within means" is highlighted, advocating for a realistic and scientific approach to revenue budgeting, enhancing resource allocation, and ensuring all revenues are collected [6][17]. - There is a commitment to safeguarding the "three guarantees" (basic living needs, education, and healthcare) to ensure stable operations at the grassroots level while addressing risks related to local government debt and overdue payments [7][19]. Group 2: Efficiency and Discipline - The article stresses the importance of frugality and efficiency, urging government agencies to control general expenditures and manage "three public" expenses strictly to reduce administrative costs [9][21]. - It advocates for integrating performance concepts into all budgeting processes, focusing on the effectiveness of financial resources and eliminating ineffective expenditures [9][21]. - There is a call for strict supervision of budget execution and management of transfer payments to prevent overspending and ensure adherence to budgetary constraints [22].

Group 1 - The Jiangsu Provincial Financial Investment Review Center has implemented strict budget management practices, achieving a reduction of 19.19 million yuan in departmental startup costs, with a nearly 30% reduction rate [1] - The review process focuses on eliminating unreasonable expenses and ensuring that funds are used efficiently, with on-site inspections to verify project details [1] - In a specific training center project, the review led to a reduction of 5.36 million yuan by identifying expenses that should have been included in construction costs [1] Group 2 - The review staff adhere to the "hard rules" of budget management, following specific standards for office equipment and furniture, ensuring compliance while meeting departmental needs [2] - In a prison renovation project, the review resulted in a reduction of 1.33 million yuan by appropriately allocating funds for specialized facilities based on design standards [2] - The court's startup cost review led to a reduction of 0.5981 million yuan by accurately configuring furniture according to technical standards [2] Group 3 - The center promotes asset utilization by reusing existing office equipment and furniture, which helps to avoid unnecessary purchases [3] - In a review for a department within the Public Security Bureau, 142 pieces of old furniture were reused, saving costs on new purchases [3] - The review team conducts market research to ensure accurate pricing for equipment, leading to a reduction of 0.5587 million yuan in a recent equipment purchase proposal [3] - The center plans to continue optimizing the review process to enhance the allocation of financial resources and promote the sharing of state assets [3]

（来源：中国改革报） 转自：中国改革报 本报讯 2025年以来，浙江省湖州市财政局全域开展零基预算改革，通过体系重构、规则重建、机制重 塑"三重变革"，实施系统化梳理、精细化编制、标准化审核、分级化保障、刚性化约束"五化协同"，推 动预算管理从"基数+增长"向"零基+绩效"转型，不断提升财政科学管理水平。2026年，湖州市级部门日 常履职支出平均减少超30%，其中委托业务费平均减少50%。 四是坚持分级化保障，落实"钱该怎么花"。按照"级次分序、项目分档、保障分层"原则，对2026年预算 实施分级分档执行，确保财政资金优先保障民生需求和市委市政府重大部署。 湖州制定了五级保障清单，明确支出"优先级"。标签化管理预算项目，按照"先保底线、再保重点"顺 序：一级为"小三保"，包括基本民生、人员支出、基本运转等，确保财政运行底线不破；二级为"准三 保"，包括除基本民生以外的民生支出等，确保民生保障不缺位；三级为"政府履约"，包括债务还本付 息、产业政策兑现等，确保政府信用不违约；四级为"政府投资"，包括政府投资项目等，分类分档排 序、依次保障；五级为"政府履职"，包括一般事业发展支出和部分履行职责相关支出，从严控制 ...